2012 (11) TMI 144

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..... (AR), for the Appellant. Shri A.C. Tikadar, Consultant, for the Respondent. [Order]. - Heard both sides. 2. Revenue is in Appeal against Order-in-Appeal No. 17/Kol-VII/2011 dated 4-2-2011 whereby Commissioner (Appeals) upheld the lower adjudicating authority's order granting refund. 3. Briefly stated facts of the case are that Respondent deposited an amount of Rs. 55,814....

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.... of unjust enrichment has not been examined in this case. 5. Learned Consultant appearing on behalf of the Respondents draws attention to the Order-in-Original wherein lower adjudicating authority has recorded in para 4 of his order that unjust enrichment clause did not apply to such a refund since deposited amount is not passed on to the others. Therefore principle of unjust enrichment co....